| Equity incentive as the innovation of the modern enterprise incentive mechanism mode,can effectively reduce the enterprise commissioned-agent cost,improve the economic benefits of enterprises and value growth,to promote sustained and healthy development of the enterprise has an important role in promoting.Equity incentive mechanism first appeared in America in the 1950 s,gradually mature and developed in the 80 s,90 s popular in most developed countries and regions in the world,in different countries,different regions,different industries and enterprises in a huge success and is widely used,to a large extent eased the companies and shareholders,senior entrusted agency conflicts between managers and employees,to maintain vitality and competitiveness for the enterprise to set up a good development environment and atmosphere,enterprise performance and improved largely with competitive advantage.In contrast,equity incentive mechanism in China started late,restricted by their own conditions and experiences in the initial stage and the external environment and facilities,the development of China’s equity incentive mechanism and effect are not very ideal,encountered many difficulties and obstacles.Le miniaturization: information technology(Beijing)co.,LTD.,hereinafter referred to as "networks",involved in August 12,2010,is currently the only company in China that were listed in the video web sites.Company’s main projects include Internet video,film and television production and distribution,intelligent terminal,domestic application market,electronic commerce and the ecological agriculture and so on,is China’s most dynamic and influential,technology and culture of innovative enterprises.For joy networks,technology and culture development is the core source of talented person,senior management,the core technology personnel is the key to the company to maintain competitiveness and creativity,is the company achieve high benefit,high profits,highly important weapon.In order to keep the high quality human resources,attract more potential talents,le networks from 2013 to 2015 in succession to conform to the conditions of 951 core talent award stock options,significantly enhance the comprehensive competitiveness of the company’s performance and.Le networks,however,in the process of the implementation of equity incentive mechanism,also exposed the uneven distribution,evaluation index is not sound,the line power requirements set on the low side,to the company the next stage the implementation of equity incentive mechanism bring certain obstacles.Based on the above situation,this paper study on the equity incentive of the mode and effect,combined with the company nearly 5 years of financial report,the three analyzes the influence and function of the equity incentive plan.Specific research ideas are as follows: first,relevant theory of equity incentive of the mode and effect,research literature at home and abroad,as the theoretical foundation of the analysis of actual cases.Then,the miniaturization: equity incentive schemes are expounded in detail,the key to the company after the implementation of equity incentive schemes about the effect of analysis,through to the profit ability,debt paying ability,development ability,the changes in equity data computation and comparison,evaluation of a complete set of the advantages and problems of equity incentive of the mode;Finally,combining with the le miniaturization: effect of equity incentive the implementation situation,to establish and improve the equity incentive mechanism of listed companies in China to provide advice. |
